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M/s Gunjan Construction Versus CE & ST, Udaipur

2016 (5) TMI 1078 - CESTAT NEW DELHI

Rejection of Voluntary Compliance Encouragement Scheme, 2013 (VCES) - VCES was initially accepted - Jurisdictional Commissioner invoking the powers under Section 111 of the Finance Act, 2013 initiated proceedings against the appellant alleging that they have made a substantially false declaration to avail the benefit under VCES. - Held that:- what is lacking is that the Department is not able to clearly bring out what are all the construction activities liable to service tax and to whom such ser .....

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tions regarding non-taxable services without submitting any supporting evidence. They also claimed various abatements during the material period which requires to be justified with supporting evidence.

The matter requires to be re-looked keeping in view the above observations for a fresh decision. - Matter remanded back. - Service Tax Appeal No. 50237 of 2016 (SM) - Final Order No. 51842/2016 - Dated:- 24-5-2016 - SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri M.M. .....

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a service tax due of ₹ 5,19,284/- for the period 2008-2009 to December 2012 in terms of Section 107 (1) of the Finance Act, 2013 readwith Service Tax Voluntary Compliance Encouragement Rules, 2013. The declaration filed by the appellant in Form VCES-I is admitted by the Competent Authority by an order dated 09/4/2014. Thereafter, the Jurisdictional Commissioner invoking the powers under Section 111 of the Finance Act, 2013 initiated proceedings against the appellant alleging that they have .....

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cepted by the Competent Authority, there is no question of any proceedings against the appellant further. The Commissioner had exceeded his jurisdiction in questioning the declaration filed by the appellant. Further, a show cause notice issued on 15/12/2014 was adjudicated only in November 2015 which is against the principles of natural justice. 3. The learned AR reiterated the findings in the impugned order and submitted that the appellant did not disclose a taxable income properly and apparent .....

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ted for VCES and did file a declaration in Form VCES-I which was admitted by the Competent Authority. They have declared a service tax liability of ₹ 5,19,284/-. The said declaration was put to question by the Commissioner in terms of Section 111 of Finance Act, 2013 on the ground that the contents are substantially false. On this, it is necessary to examine the show cause notice and the impugned order. The Department collected certain details from the service recipient, Income Tax Departm .....

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